Cash Flow Statement
Quarterly Data
The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.
The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.
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Abbott Laboratories, consolidated cash flow statement (quarterly data)
US$ in millions
Based on: 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31).
The financial information reveals fluctuating cash flows over the analyzed period, spanning from March 2021 to December 2025. Operating activities generally contribute positive cash flow, though with considerable variation. Investing and financing activities consistently represent cash outflows, with significant shifts observed in specific quarters.
- Net Earnings
- Net earnings demonstrate volatility. A peak of approximately US$2.45 billion was recorded in March 2022, followed by a decline to US$1.03 billion by December 2022. A substantial increase to US$9.23 billion occurred in December 2024, likely due to a non-recurring event, before returning to levels around US$1.6-1.8 billion in subsequent quarters. This suggests a significant, potentially one-time, boost to earnings in late 2024.
- Operating Activities
- Net cash from operating activities generally remained positive throughout the period, ranging from approximately US$1.88 billion to US$3.07 billion. However, a noticeable decrease occurred in the first half of 2022, followed by a recovery. The adjustments to reconcile net earnings to net cash from operating activities show considerable fluctuation, particularly a large negative adjustment in March 2023 and a substantial positive adjustment in December 2024, mirroring the earnings trend. Changes in trade receivables and inventories appear to be significant drivers of these adjustments, with large swings between positive and negative values.
- Investing Activities
- Net cash used in investing activities consistently represented an outflow, typically ranging from US$422 million to US$1,213 million per quarter. Acquisitions of property and equipment and businesses consistently contributed to these outflows. A particularly large outflow of US$1,213 million was observed in March 2023, driven by acquisitions of businesses and technologies. Fluctuations in purchases/sales of investment securities also contributed to the variability.
- Financing Activities
- Net cash used in financing activities also consistently represented an outflow, generally larger than those from investing activities. Significant outflows were driven by purchases of common shares and dividend payments. Repayments of long-term debt also contributed, with a substantial outflow of US$1.445 million in March 2023. Net borrowings showed some variability, but generally remained a smaller component of overall financing cash flow. The December 2024 period shows a particularly large outflow, likely related to the large net earnings and subsequent shareholder returns.
- Cash Flow Trends
- Overall, the company demonstrates a pattern of generating positive cash flow from operations, which is then largely reinvested in the business through investing activities and returned to shareholders through financing activities. The significant increase in net earnings and operating cash flow in December 2024, coupled with substantial outflows in financing activities, suggests a strategic decision to distribute a large portion of earnings to shareholders. The fluctuations in trade receivables, inventories, and other adjustments to net earnings require further investigation to understand the underlying operational drivers.
- Exchange Rate Changes
- The effect of exchange rate changes on cash and cash equivalents is relatively small, fluctuating between positive and negative values, but generally remaining under US$100 million per quarter. This suggests that the company's exposure to foreign exchange risk is reasonably managed.